单选题

Unused tax losses and credits that a company expects to use in future periods will most likely give rise to:

A、 valuation allowances.
B、 deferred tax liabilities.
C、 deferred tax assets.

【正确答案】 C

【答案解析】

Deferred tax assets arise from carrying forward unused tax losses and credits but are only recognized if there is an expectation that the company will be able to use them in the future.